🔰In order to support the economy and entrepreneurship, the Government of the Republic of Kazakhstan decided to adjust tax administration in relation to micro and small businesses. In accordance with the decision of December 17, 2025, it is envisaged to approve the following documents: ️ ️ rules for liquidation and termination of activities of micro and small businesses; ️ ️ Rules for writing off penalties and fines in the presence of tax arrears formed as of January 1, 2026 and repaid before April 1, 2026, as well as penalties for untimely registration of Value Added Tax. Жобалары these draft rules were published for public discussion on the open NPA portal on January 12, 2026. The planned deadline for their entry into force is the beginning of February 2026. ️ ️ Additional organizational and operational measures
🔷 1.In-House control In-House control except in the following cases: ️ ️ taxation of income of non-residents; ұсыну️ submission of additional tax reports after December 17, 2025 for the specified tax periods; ️ ️ Revocation of tax reporting after December 17, 2025; ұсынуы️ submission by the taxpayer of applications and (or) requirements provided for by tax legislation, requiring the conduct of on-site control; ️ ️ as part of the provision of a public service for the refund of VAT from the budget, the service is not carried out in relation to tax reporting on tax obligations submitted before December 17, 2025 and calculated for the tax periods up to January 1, 2026, except in cases related to service providers of the recipient. This restriction was introduced on the basis of the date of December 17, 2025 and was established in order to minimize the risks of submitting a simplified declaration for the second half of 2025, as well as other declarations for the fourth quarter of 2025 without specifying tax obligations.
🔷 2. tax audits For tax periods up to January 1, 2026, tax audits are not carried out, except in the following cases: ✔ Scheduled inspections are carried out until January 1, 2026; ✔ counter-tax audits are carried out; ✔ assigned checks in the following cases: ✔ in accordance with criminal procedure legislation; ✔ in accordance with the acts and requirements of the prosecutor's office; ✔ for the purpose of determining mutual calculations with debtors; ✔ for the execution of tasks for the temporary termination of expenses at the cash desk; ✔ regarding subsurface users; ✔ in accordance with the requests and requirements of taxpayers; ✔ for consideration of complaints about the results of the tax audit; ✔ After December 17, 2025, when the tax reporting is submitted or withdrawn; ✔ in order to confirm violations identified during on-camera control, assigned inspections are carried out.
🔷3. judicial claims ✔ invalidation of transactions between micro and small businesses concluded before January 1, 2026; ✔ The filing of claims for invalidation of registration (re-registration) actions carried out before January 1, 2026 is terminated. Claims initiated on the basis of materials from law enforcement agencies are not subject to this restriction.
🔷 4. administrative responsibility From January 1, 2026: ️ ️ for untimely registration for Value Added Tax; ️ ️ for turnover for the period not registered for Value Added Tax; ️ ️ For non-submission of tax reports for tax periods up to January 1, 2026 the initiation of cases of administrative offenses for micro and small businesses will be stopped: Мақсаты the purpose of the measures The purpose of implementing the "clean sheet" approach: азайту️ reducing the administrative and fiscal burden; ️ ️ support for micro and small businesses; ️ ️ creating conditions for the adaptation of entrepreneurs to the ongoing tax and institutional reforms. In addition, in accordance with the instructions of Prime Minister Olzhas Bektenov at the meeting on the development of fiscal policy and digitalization of information systems of the state Revenue Committee, the Ministry of Finance is additionally working out the issue of non-accrual of penalties and fines for micro and small businesses throughout 2026 in order to ensure smooth adaptation of business to changes in the tax code.